Table of Contents

User Guide Overview ........................................................................................................................................................ 5

Elective Pay and Transfer Election Pre-Filing Registration ............................................................................ 5

Definitions .............................................................................................................................................................. 5

Highlighted Features ............................................................................................................................................ 6

User Comments .................................................................................................................................................... 8

Taxpayer Privacy and Public Disclosure ........................................................................................................... 8

Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective Payment or a Transfer Election ... 8

Earn the Credit .......................................................................................................................................................8

Determine the Type of Election ........................................................................................................................... 8

Elective Payment Election .....................................................................................................................................8

Transfer Election ....................................................................................................................................................9

Pre-Filing Registration .........................................................................................................................................11

Registration Requests Submitted After the Due Date for the Return ............................................................ 11

Reporting the Credit and Making the Election on a Tax Return .....................................................................12

What Forms to File ...............................................................................................................................................12

When to File ...........................................................................................................................................................12

Facility-By-Facility Reporting ..............................................................................................................................12

Reporting the Elective Payment Amount .......................................................................................................... 13

Reporting the Transfer Election ......................................................................................................................... 13

Accessing the Elective Pay and Transfer Election Pre-Filing Registration Tool ......................................................13

Sign In or Create a Clean Energy Account ....................................................................................................... 13

Options After Authorization ................................................................................................................................ 13

Credits Dashboard .............................................................................................................................................. 14

Email Notifications ............................................................................................................................................................ 14

Connect With Us Using Secure Messaging ................................................................................................................. 15

Before You Begin Your Registration ............................................................................................................................... 15

Site Navigation .................................................................................................................................................... 15

Limited Number of Registration Packages ....................................................................................................... 15

Employer Identification Number (EIN) of Registering Entity ........................................................................... 15

How Many Registration Numbers ...................................................................................................................... 15

Error Review ....................................................................................................................................................... 16

Timing of Registrations and Amendments ....................................................................................................... 16

Processing Steps ............................................................................................................................................... 16

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